Thomas Samuel Lear - Page 2

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          Whether petitioner is entitled to claim a dependency exemption              
          deduction for his daughter; and (2) whether petitioner is                   
          entitled to claim the Earned Income Credit for his daughter.                
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated herein by this reference.  At the time he filed his            
          petition, petitioner resided in Lawrenceville, New Jersey.                  
               From late 1998 or early 1999 until the date of trial,                  
          petitioner and Christine Challice (Ms. Challice) lived together.            
          Petitioner and Ms. Challice are not married.  Petitioner and Ms.            
          Challice have two children:  Jacob Lear (Jacob) and Amy Lear                
          (Amy) born June 17, 1999, and November 17, 2000, respectively.              
               During 2000, neither petitioner nor Ms. Challice received              
          public assistance or financial aid of any kind.  Petitioner, Ms.            
          Challice, Amy, and Jacob lived with petitioner’s mother (Ms.                
          Lear) in her home from the time of Amy’s birth until April 2001.            
               Petitioner was employed and reported total income of $16,657           
          for 2000.  Ms. Lear reported a higher adjusted gross income for             
          2000 than did petitioner.  During 2000, petitioner paid the                 
          utility bills for the house and various miscellaneous expenses.             
          In the aggregate, the utility bills were approximately $600 per             

          son and is also entitled to head-of-household filing status for             

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